27 CFR 25.283 - Claims for refund of tax.

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There is 1 rule appearing in the Federal Register for 27 CFR 25. View below or at eCFR (GPOAccess)
§ 25.283 Claims for refund of tax.
(a) Beer returned to brewery or voluntarily destroyed at a location other than a brewery. Claims for refund of tax on beer returned to a brewery under the provisions of § 25.213 or voluntarily destroyed at a location other than a brewery shall include:
(1) The name and address of the brewer filing the claim, the address of the brewery from which the beer was removed, and the address of the brewery to which the beer was returned, as applicable;
(2) The quantity of beer covered by the claim and the rate(s) of tax at which the beer was tax paid or determined;
(3) The amount of tax for which the claim is filed;
(4) The reason for return or voluntary destruction of the beer and the related facts;
(5) Whether the brewer is indemnified by insurance or otherwise in respect of the tax, and if so, the nature of the indemnification;
(6) The claimant's reasons for believing the claim should be allowed;
(7) The date the beer was returned to the brewery, if applicable;
(8) The name of the person from whom the beer was received;
(9) A statement that the tax has been fully paid or determined; and
(10) A reference to the notice (if required) filed under §§ 25.213 or 25.222.
(b) Beer lost, destroyed, or rendered unmerchantable. Claims for refund of tax on beer lost, whether by theft or otherwise, or destroyed or otherwise rendered unmerchantable by fire, casualty, or act of God shall contain:
(1) Information required by paragraphs (a)(1), (2), (3), (5), and (6) of this section;
(2) A statement of the circumstances surrounding the loss;
(3) When applicable, the reason the beer rendered unmerchantable cannot be returned to the market for consumption or sale;
(4) Date of the loss, and if lost in transit, the name of the carrier;
(5) A reference incorporating the notice required by § 25.282; and
(6) When possible, affidavits of persons having knowledge of the loss, unless the affidavits are contained in the notice given under § 25.282.
(c) Voluntary destruction of taxpaid beer which was never removed from brewery premises. Claims for refund or credit of tax on beer voluntarily destroyed under the provisions of § 25.225, shall include:
(1) Information required by paragraphs (a)(1), (a)(2), (a)(3), (a)(5), and (a)(9) of this section; and
(2) The information contained in the record required by § 25.225(b).
(d) Additional evidence. The appropriate TTB officer may require the submission of additional evidence in support of any claim filed under this section.
(e) Filing of claim. Claim for refund of tax shall be filed on Form 2635 (5620.8). Claims shall be filed within 6 months after the date of the return, loss, destruction, or rendering unmerchantable. Claims will not be allowed if filed after the prescribed time or if the claimant was indemnified by insurance or otherwise in respect of the tax.
(Sec. 201, Pub. L. 85-859, 72 Stat. 1335, as amended (26 U.S.C. 5056))
[T.D. ATF-224, 51 FR 7673, Mar. 5, 1987, as amended by T.D. ATF-251, 52 FR 19314, May 22, 1987; T.D. ATF-268, 53 FR 8629, Mar. 16, 1988; T.D. ATF-437, 66 FR 5480, Jan. 19, 2001]

Title 27 published on 2014-04-01

The following are only the Rules published in the Federal Register after the published date of Title 27.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2014-09-30; vol. 79 # 189 - Tuesday, September 30, 2014
    1. 79 FR 58674 - Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective on January 1, 2015.
      27 CFR Part 25

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


United States Code
U.S. Code: Title 19 - CUSTOMS DUTIES
U.S. Code: Title 26 - INTERNAL REVENUE CODE

§ 5002 - Definitions

§ 5051 - Imposition and rate of tax

§ 5052 - Definitions

§ 5053 - Exemptions

§ 5054 - Determination and collection of tax on beer

§ 5056 - Refund and credit of tax, or relief from liability

§ 5061 - Method of collecting tax

§ 5121 - Recordkeeping by wholesale dealers

§ 5122 - Recordkeeping by retail dealers

§ 5123 - Preservation and inspection of records, and entry of premises for inspection

§ 5124 - Registration by dealers

§ 5222 - Production, receipt, removal, and use of distilling materials

§ 5401 - Qualifying documents

§ 5402 - Definitions

§ 5403 - Cross references

§ 5411 - Use of brewery

§ 5412 - Removal of beer in containers or by pipeline

§ 5413 - Brewers procuring beer from other brewers

§ 5414 - Removals from one brewery to another belonging to the same brewer

§ 5415 - Records and returns

§ 5416 - Definitions of package and packaging

§ 5417 - Pilot brewing plants

§ 5551 - General provisions relating to bonds

§ 5552 - Installation of meters, tanks, and other apparatus

§ 5555 - Records, statements, and returns

§ 5556 - Regulations

§ 5671 - Penalty and forfeiture for evasion of beer tax and fraudulent noncompliance with requirements

§ 5673 - Forfeiture for flagrant and willful removal of beer without taxpayment

§ 5684 - Penalties relating to the payment and collection of liquor taxes

§ 6011 - General requirement of return, statement, or list

§ 6061 - Signing of returns and other documents

§ 6065 - Verification of returns

§ 6091 - Place for filing returns or other documents

§ 6109 - Identifying numbers

§ 6151 - Time and place for paying tax shown on returns

§ 6301 - Collection authority

§ 6302 - Mode or time of collection

§ 6311 - Payment of tax by commercially acceptable means

§ 6313 - Fractional parts of a cent

§ 6402 - Authority to make credits or refunds

§ 6651 - Failure to file tax return or to pay tax

§ 6656 - Failure to make deposit of taxes

§ 6676 - Erroneous claim for refund or credit

§ 6806 - Occupational tax stamps

§ 7342 - Penalty for refusal to permit entry or examination

§ 7606 - Entry of premises for examination of taxable objects

§ 7805 - Rules and regulations

U.S. Code: Title 31 - MONEY AND FINANCE

Title 27 published on 2014-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 25 after this date.

  • 2014-09-30; vol. 79 # 189 - Tuesday, September 30, 2014
    1. 79 FR 58674 - Small Brewers Bond Reduction and Requirement To File Tax Returns, Remit Tax Payments and Submit Reports Quarterly
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Alcohol and Tobacco Tax and Trade Bureau
      Final rule; Treasury decision.
      This final rule is effective on January 1, 2015.
      27 CFR Part 25